PD fileTwo state audits of Warrenville Heights school finances have been released recently, and three more are in the works.

WARRENSVILLE HEIGHTS, Ohio — A former superintendent and treasurer of the Warrensville Heights city schools used district credit cards for $6,710 in purchases that weren't supported by required documentation, according to the Ohio auditor's office.

Most of the money went to hotels and airfare, with the remainder spent at restaurants and retail stores.

The state audit released Tuesday covered the period from mid-2007 to mid-2008.

Elaine Davis, the ex-superintendent, didn't provide invoices or receipts for $5,397 in credit card charges, according to auditors. Brent Delman, the ex-treasurer, didn't provide records to back up $1,313 in charges to the district.

"Especially for those leading an organization, documenting public dollars should be a top priority," State Auditor Dave Yost said in a prepared statement. "Good management, let alone the risk of waste, abuse and fraud, demands that the basic paperwork be covered."

Davis and Delman will be put on the auditor's list of findings for recovery, meaning they have to come up with the needed documents or pay back the money.

An audit for 2006-07, released in March, pointed out similar problems with $4,785 in credit card purchases.

Davis has since been replaced by Superintendent Marva Jones and Delman by Treasurer Donald Gambal.

Gambal said that many employees had district credit cards in the past, but now, there are only two. He said he and the superintendent use them mainly in situations where a credit card rather than a purchase order is needed -- for example, to make travel reservations.

The 2006-07 audit also concluded that the district overpaid R.L. Thomas Transportation Inc. by $236,838 because of "duplicate billings for pupils, double billing on one-way trips and billings for pupils who had not been transported."

The auditors placed the blame partly on the company's invoice errors but also on Delman for not properly reviewing the bills to make sure they were accurate.

Gambal said a different company now provides the transportation for special-education students. Procedures have been changed so that employees at district schools compare attendance rolls with invoices to make sure students actually were transported, he said.

He said he is not sure what the next step will be in recovering the overpayments.

The auditor's office is still working on its examination of district books for the past three years.

"We are taking the recommendations on these older audits and trying to improve internal controls so these things don't happen again," Gambal said. "I think we're moving forward in that direction."

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